SAGEBRUSHSTEPPEREGIONALLANDTRUST STRATEGICPLANUPDATE20112013

MISSIONSTATEMENT
Protectingandenhancingourregionsqualityoflife,nowandforfuturegenerations,throughthe conservationofwildlifehabitat,naturallandsandworkingfarmsandranchesinSoutheasternIdaho.

VISION
ConservationofsoutheasternIdahosnaturalopenspacesandworkinglandsisvitaltoprotectingourquality oflife,andtheSagebrushSteppeRegionalLandTrustwillbealeaderinthepermanentprotectionof SoutheasternIdahosnaturalandruralenvironment.Weenvisionafutureinwhichpopulationgrowthand developmentismatchedbylandconservation,thuscreatingandmaintainingahighqualityandbalanced environmentforfuturegenerations.Wewillachieveourvisionby: partneringwithpublicandprivatelandownerstoidentifymethodsandoptionsforprotecting sensitiveopenspacesforthebenefitoflandowners,wildlife,andthepublic; holdingconservationeasementstoprotectprimefarmsandranchlands,scenicvistas,wetlands, streams,andwildlifehabitats; establishingopportunitiesforfamiliestoretainownershipoffamilylandsforfuturegenerations; furtheringawarenessoflandownersastotheincomeandestatetaxbenefitsforopenspace protectionsandpreservation; developingfundraisingactivitiestoenablepurchaseofcriticalandsensitivelandsoreasements; presentinginformationalseminars,newsletters,andinformationbrochurestocreatepublic awarenessoftheneedsforandbenefitsofprotectingsensitivelandsandopenspacesforpublicand wildlifeuse;and servingasanetworkingconduitbetweencitizens,sportsmen,contractorsanddevelopers,local, stateandfederalagencies,farmlandprotectionagencies,andanyothergroupsconcernedwithopen spaceconservation,fishandwildlifeconservation,andconservationofwildlandsandwetlands.

VALUES
GENERATIONALRESPONSIBILITY

WearecommittedtothepermanentprotectionoflandinSoutheasternIdahoandwillassistandencourage landownersinterestedinpreservingthehistoricuseoftheirland,nowandforfuturegenerations.

RESPECT

Wevalue,appreciateandrecognizethecontributionsofallpeopleworkingtopreservethequalityoflifein SoutheasternIdaho,aswellasthediverseapproachesandperspectivestheybring.

INTEGRITY

Wearededicatedtofulfillingourmissionwithintegrityandhonesty,workingwithotherswithtoleranceandina spiritofcooperationandcollaboration.

ORGANIZATIONALEXCELLENCE

Wewillbeaprofessional,effective,andefficientorganizationcommittedtoexcellenceandaccountability.

STRATEGICOBJECTIVE:FINANCIALSTABILITYANDGROWTH 1

KEYORGANIZATIONALLEADERSHIPBUDGET&FINANCEANDDEVELOPMENTCOMMITTEES

GOALS:
Ensurethatfundraisingplanandgoalsareclearlytiedtoannualworkplansandbudgets,andthatongoing fundraisingsupportsfutureplannedgrowthoftheorganization. Increasemembershipandannualgivingtoincludeindividuals,businesses,organizations,and governmentalagencies. Buildendowmentfundstosupportconservation,stewardshipandoperations. Steps: Developcomprehensivefundraisingplanbasedonannualworkplanbudget. Developandimplementdiversefundraisingstrategies(tosupplementmembership,grantsand endowments). Cultivaterelationshipswithlocal,regional,andfederalgovernmentalagencies. Secureappropriateendowmentstomeetourstewardshipobligationsinperpetuity. DevelopdetailedfundraisingplanwithassistancefromfundraisingconsultantDavidAllen. FundraisingtrainingworkshopwithBoardmembersandstaffleadbyDavidAllen. Hirecurrentdatabasedevelopmentvolunteerasaconsultanttocoordinate2011annualgivingcampaign includingmajordonorcultivationandmembershipdevelopmentwithavailablegrantfunds. AssignspecificcultivationtaskstospecificBoardmembers.AnnualGivingCoordinatorwillbeworkingwith Boardmembersandkeepingtrackoftheircommunicationwithassigneddonors. Seekgrantstosupportprogramsandspecialinitiatives.

OBJECTIVE:PERMANENTLYPROTECTHIGHPRIORITYLAND KEYORGANIZATIONALLEADERSHIPLANDCOMMITTEE

GOAL:

Useconservationprioritiesplantoevaluateandprioritizeincomingpotentialprojects,andtoidentifyandpursue proactiveconservationprojectsthroughouttheorganizationsservicearea. Steps: Adoptconservationprioritiesplan(ConservationPlanningTeam). o Draftplanforeasternregion(GYE)toBoardforadoptionAugust,2011. o Conservationplancompletedforwesternregion(August2012). FinalizeandadoptLandProtectionpoliciesandprocedures(ConservationTransactionTeam). CompletenewprojectoutsidePacifiCorpprojectareaLetterofIntentsignedwithatleastonelandowner. Closeatleast1PacifiCorpproject/year. Landownereducationaboutpriorityarea. o Holdonemeetingperwatershedledbykeylandowner. o Shareconservationplanwithkeypartners&facilitatepartnershipsPocatelloOpenSpace. Committee,IDFish&Game,countycommissioners,FWS,NRCS,etc. CooperativePartnershipinGraysLakeArea. o DevelopcooperativestrategywithTRLTandLetterofIntentforoneprojectcooperativelyw/TRLT. ConservationTransactionTeamisfunctionalMeetasneededtocompletepoliciesandobjectives. StewardshipTeamisfunctional. o Assigncoordinatorandmeetasneededtocompleteactionobjectives. o Finalizebaselinesandmanagementplansfortwofeetitleproperties.

ORGANIZATIONALDEVELOPMENTGOALS:

OBJECTIVE:BUILDORGANIZATIONALCAPACITYTOACCOMPLISHCONSERVATIONGOALS KEYORGANIZATIONALLEADERSHIPEXECUTIVEANDDEVELOPMENTCOMMITTEES

Steps: Establishworkingcommitteeswithintheorganizationframework(attached): o ExecutiveCommittee(EC)haschairandmeetsregularly. o BudgetandFinance(BFC)haschairandmeetsregularly. o LandCommittee(LC)haschairandmeetsregularly. ConservationTransactionTeamhascoordinatorandmeetsasneededtocompleteaction objectives,reportstoLandCommitteeChair. Recruitcommitteemembersfromoutlyingcounties. StewardshipTeamhascoordinator,meetsregularlyasneededtocompleteactionobjectives, reportstoLandCommitteeChair. o DevelopmentCommittee(DC)haschairandmeetsregularly. BoardDevelopmentTeamhascoordinatorandmeetsasneededtocompleteaction objectives,reportstoDevelopmentCommitteeChair. Recruitcommitteemembersfromoutlyingcounties. FundraisingTeamhascoordinator,meetsregularlyasneededtocompleteactionobjectives, reportstoDevelopmentCommitteeChair. DelegatemajordonordevelopmentandcultivationtoMajorDonorteamandtrack progress. DelegatemembershipdevelopmenttoMembershipteamandtrackprogress. o MembershipGoal:IncreaseAnnualMembership25%peryear. Givecomplimentary6monthsmembershiptoeventattendeeswho arenotcurrentmembers. Expanddistributionofnewsletterviamailandprovidingcopiesfor thepublicinwelltraffickedlocations. Acquiremailinglists. Identifylocationsfordistributioninoffices,businesses,etc. Assesscurrentannualmembershipsolicitationresponserates. Identifykeyconstituenciestotargetforsolicitation. Delegateeventscoordinationtoadhoceventsteamandtrackprogress.

DeveloppartnershipbetweenBoard,staffandvolunteersfocusingontheLandTrustasateam.Get committeesupandrunningtooverseeimplementationofstrategicplan,andteamsworkingonspecificaction itemsandprojectsidentifiedintheannualplan. Developtheorganization'sinfrastructure,includingastrongnetworkofcommitteesandadvisorsand volunteersupportasneededtomanageprogramseffectively. PrepareforaccreditationthroughtheLandTrustAlliance(LTA). ApplyforAccreditationbyYE2013

BOARDDEVELOPMENTGOAL:

IncreaseBoardsize,focusingonmembersoutsideofthePocatelloarea.Getcommitteesupandrunning, meetingregularlytotakeonthebulkoftheworkoftheBoard,andrecruitnonBoardmemberstoserveon eachcommittee. Steps: Addatleast34newBoardmembers,ofwhichatleast1isfromoutsidePocatello. o Identifyandcultivate13potentialBoardmembersfromeachcounty. EstablishandimplementBoardReviewprocessforindividualdirectorsandtheBoardasawhole. Organizationalworkflowisinplaceandunderstoodbyallstaff,committees,board. EstablishanOutreachTeamtocoordinatecommunicationsbyallcommitteesandindividuals.

STAFFDEVELOPMENTGOAL:

Theorganizationhassufficientstaffresourcestocarryoutitsworkplans,andispreparingforadditionalstaff positionsthroughfundraisingandworkflowplanning. Steps: Identifyorganizationalresponsibilitiesthatrequireprofessionalstaff. Developlongtermstaffingplans5and10yeargoals. HirestewardshipcoordinatortorealignExecutiveDirectorroletofocusonorganizationaldevelopment, fundraising,andprojectdevelopment. Addfundraisingcapacitytoexistingstaff. o Raise$5000viaHOTRgrantin2011. Identifyadditionalfundingsources. Annualstaffevaluationsforallstaff. VOLUNTEERDEVELOPMENTGOAL: Ensurethatvolunteersareaddingvalueandtheirmanagementisnotaburdenonstaff.Developsystemsto recruit,manageandrecognizevolunteers. Steps: Identifykeyexpertiseandskillsneededthatmightbeprovidedbyvolunteersandmaintaindatabaseof availablepeoplewiththoseskillsandexpertise. ImplementannualVolunteerRecognitionprogram. DraftandadoptVolunteerExpectationsguide. FinalizeandadoptVolunteerPolicy.

PUBLICITYDEVELOPMENTGOAL:

PublicawarenessoftheSSRLTisgrowing,asmeasuredbymemberships,eventattendance,landowner contactsandothermeans. Steps: Expandpublicityeffortsforexistingfieldtripsonprotectedproperties. Targetkeyconstituenciesinpriorityareasforoutreachaboutevents. Posteventoutreachhowsuccessfulitwas,photos,etc. Pressreleaseineverynewspaperatleastonceayear. o Developmediacontactslist. o PursuehavingaregularcolumnwrittenbySSRLTinlocalpapers.

PARTNERSHIPDEVELOPMENTGOAL:

Explorenewpartnerships,especiallyatpriorityareas

OverviewofGuidedOrganizationalAssessment 4

SagebrushSteppeRegionalLandTrustisahighlyeffectiveorganizationwhichhasaccomplishedasignificant amountofimportantconservationworkinitsshorthistory.Thislevelofaccomplishmenthasbeenpossiblein largepartbecauseofcareandplanningwithwhichtheorganizationwasfounded,andbecausetheSSRLThas undertakenstrategicgoalsettingandactionplanningonaregularbasis.Theirabilitytoaccomplishsignificant conservationworkhasgrownwiththeadditionofprofessionalstaffoverthepastfewyears. Overall,weseenoreasonthattheSSRLTshouldnotapplyforLandTrustAccreditation.Theyhaveafewareasin needofstrengthening,mostnotablyinBoardengagement,butshouldbeabletoaddressthoseareasinatimely mannerandbereadyforAccreditation. Onekeyrecommendationwewouldmake,thatfallsoutsidethetopicsencompassedbyStandards&Practices,is tomakeaconcertedandongoingefforttocompleteconservationprojectsinregionsoftheirserviceareathatare notpartofPacifiCorpsActionArea.Oncetheircurrentconservationplanningandprioritizationiscompleted,the SSRLTshouldbecarefultoassessallpotentialprojectsagainsttheirprioritiesinaconsistentmanner,soasto avoidthepotentialofbeingundulyinfluenced,orappearingtobeundulyinfluenced,byPacifiCorpinterestsand funding.Thiswillmeananincreasedemphasisonfundraisingbytheorganization,inordertobeabletotakeon projectsoutsideofPacifiCorpfundedareas.

NextSteps

TheBAMTeamrecognizesthatassessmentsapplyingthecriteriaofStandardsandPracticeshavethepotentialto beoverwhelming,andweareconcernedthatwhenreviewingtheassessmentreport,theBoardandstaff maintainperspectiveonthelandandeasementsthathavebeenprotectedinperpetuityduetoorganization efforts. BasedonthefindingsdocumentedinthisAssessmentReport,andtheresultsofthefacilitatedsession,we recommendthattheSSRLTaddressthefollowingissuesfirstandforemost: Activatecommittees Committeeswhichexistonpapershouldbecomeactiveinpractice,takingonthebulkofthegovernanceand oversightworkoftheorganization.Thiswillrequireidentificationofcommitteechairs,draftingcommittee chartersandrevisingtheSSRLTsbylawstorecognizecommitteeauthorities. Finalizeandadoptexistingdraftpolicies Thefirsttaskforthenewlyformedcommitteesshouldbetoreviewthosepolicieswhichfallundertheirareasof authorityandrevisethemasneededbeforepresentingthemtothefullBoardwitharecommendationtoadopt. Createannualbudgetsandfundraisingplanswhichreflectthetruecostsofannualworkobjectives Basedonthenewstrategicplan,SSRLTshoulddevelopannualworkplanswhichcanthenbeusedtoestimate expectedannualexpenses.Fundraisingplanningcanthenbedonetoensureadequateincometomeetthose expenses.

StrategicPlanImplementation
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June14,2011 Forreview&adoption: OrganizationalStructureandWorkFlowChart(ExecutiveCommitteeandED)Complete ConservationPlaneasternregion(ConservationPlanningTeam)ForAugustMeeting Forpresentation&discussion: BoardRecruitmentMatrix(BoardDevelopmentTeam)BDThaveitreadyforevaluationforAugustMeeting PositionDescriptionsE.D.and2ndstaffposition(staffandEC)Complete August9,2011 Forreview&adoption: FinalStrategicPlanfor20112013(ED) BoardReview/EvaluationProcess(ExecutiveCommitteeandBoardDevelopmentTeam) OverviewofLandProtectionPoliciesandprocedures(LandCommitteeandConservationTransactionTeam) VolunteerPolicy(staff,StewardshipTeam) BylawsLanguagere:Committeeauthorities(EC) PersonnelPolicy StewardshipPolicy DedicatedStewardshipFundPolicy OverallConservationTransactionPolicy BoardEvaluationProcedure September1214,2011 GuidedOrganizationalAssessment6monthreview Board/StaffFundraisingtrainingsession October11,2011 Forreviewandadoption MembershipPolicy(FundraisingTeam) ProjectSelectionandPrioritizationProcedure(LandCommittee/TransactionTeam) SoundLandTransactionProcedure(LandCommittee/TransactionTeam) StepbyStepLandTransactionProcedure(LandCommittee/TransactionTeam) SignatureAuthorityPolicyforAcquisitions(LandCommittee/TransactionTeam) December13,2011 Forreviewandadoption PublicPolicyAdvocacyPolicy(needteammembers) FinancialRecordkeepingPolicy(BudgetandFinanceCommittee) ProjectSelectionCriteriaWorksheet(LandCommittee/TransactionTeam) ConservationProjectDevelopmentChecklist(LandCommittee/TransactionTeam) LandownerRelationshipsPolicy(LandCommittee/StewardshipTeam) BaselineInventoryandMonitoringProcedure(LandCommittee/StewardshipTeam)

SagebrushSteppeRegionalLandTrust
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PolicyandProcedures

AdministrationandHumanResources(ExecutiveCommittee) BylawsAdopted,butneedtobereviewedandupdatedbyExecutiveCommittee PersonnelPolicyAdoptedatSeptember2011meeting Board(ExecutiveandDevelopmentCommittees) BoardDevelopmentPolicyAdopted BoardEvaluationProcedureAdoptatOctober2011meeting ConflictofInterestPolicyAdopted Financial(BudgetandFinanceCommittee) BudgetPolicyAdopted HandlingMoneyPolicyAdopted InternalControlsPolicyAdopted InvestmentPolicyAdopted FinancialReview/AuditPolicyAdoptatDecember2011meeting DevelopmentandFundraisingPolicyAdopted MembershipPolicyindraftformAdoptatOctober2011meeting FinancialRecordkeepingPolicyDevelopandAdoptbyDecember2011 LandTransaction OverallConservationTransactionPolicyAdoptedatAugust2011meeting ProjectSelectionandPrioritizationPolicyDraftAdoptatOctober2011meeting SoundLandTransactionPolicyDraftAdoptatOctober2011meeting StepbyStepLandTransactionProcedureDraftAdoptatOctober2011meeting ProjectSelectionProcedureDraftAdoptatDecember2011meeting ProjectSelectionCriteriaWorksheetDraftAdoptatDecember2011meeting ConservationProjectDevelopmentChecklistDraftAdoptatDecember2011meeting AcquisitionValuationPolicyDraftAdoptbyApril2012 SignatureAuthorityPolicyforAcquisitionsDraftAdoptbyOctober2011meeting Stewardship ConservationEasementAmendmentPolicyAdopted ConservationEasementEnforcementPolicyAdopted LandownerRelationshipsPolicyDraftAdoptbyFebruary2012 RecordKeepingPolicyAdopted StewardshipPolicyAdoptedatAugust2011meeting DedicatedStewardshipFundPolicyAdoptedatAugust2011meeting StewardshipRecordKeepingProcedureAdopted BaselineInventoryandMonitoringProcedureDraftAdoptbyFebruary2012

Other PublicPolicyAdvocacyPolicyDevelopandAdoptbyDecember2011 SummaryofRecommendedActivitiesfromOrganizationalAssessment 7

AnnuallyreviewprogressagainsteachStrategicPlangoal,andupdatetheStrategicPlanasneeded. TieannualgoalsandbudgetsmoredirectlytotheStrategicPlangoals. Developandadoptpublicpolicyadvocacypolicy. BuildtheBoardofDirectorstothemaximumnumberallowedbytheByLawsanddiversifygeographic representationontheBoard. Developandimplementcomprehensivesystemofboardorientation,ongoingtrainingandevaluation. Clearlyidentifyfundraisinggoalsforoperations,projects,andendowment Developfundraisingplansdesignedtomeettheseobjectives. Clearlysplitoutafundraisingbudgetfromthelargerorganizationalbudget,andtrackbudget/actualforthe BoardDonorRelationsCommittee. Prepareaconsolidatedbudgetcoveringanticipatedexpensesfortheentireorganization. CommissionaformalauditorStatementofFinancialReviewassoonaspossible. InstituteannualevaluationofExecutiveDirector,basedonannualworkplangoals. Ascommitteesbecomeactive,regularlyreviewassignedresponsibilitiesofstaff,Board,committeesand volunteerstoensurenothingisbeingmissedandthatworkloadsareappropriate. Instituteregularprogramofvolunteerrecruitment,training,andrecognition. FinalizealllandprotectionpoliciesandpresenttothefullBoardforreviewandadoption. Reviseprojectselectioncriteriaandprojecttransactionprocessestobeconsistentwiththepriorities identified. Includemorebackgroundmaterialinprojectfiles: o Documentationpertainingtoattorneyreview. o Boardresolutionauthorizingproject. o Publicbenefitdocumentation,ie.projectselectioncriteriaworksheets. ReviselandownerlettertoemphasizethatSSRLTcannotprovidelegaladviceandencouragelandownersto seekindependentlegalandtaxadvice. Updateolderbaselinedocumentstoensuretheiraccuracyanddetailmatchesthatoflatterbaseline documents.

OrganizationalAssessmentReport

Standard1:Mission Theorganizationhasaclearmissionthatservesapublicinterest,andallprogramssupportthatmission. MissionSSRLThasastrongmissionstatementthatisclear,wellunderstood,andwidelysupported.The organizationprotectsnaturalandworkinglandswithinasevencountyareainsoutheasternIdahothrough theacquisitionoffeelandandconservationeasements. StrategicPlanSSRLTscurrentStrategicPlanhasservedtheorganizationwellforthelastthreeyearsandis currentlybeingupdated.WenotedthatthecurrentStrategicPlanhasnotnecessarilybeenusedtodirectly driveannualplanningandbudgetingevenwhileithasclearlyservedasaphilosophicalframeworkforproject selectionandoperationsdecisions. EthicsWenotedthatforallbutthebrandnewboardmembers,volunteersandstaffalikeuniformlyaffirmed highorganizationalstandardsofethics.TheBoardmemberseachhadaneasyfamiliaritywithLTAStandards andPracticesdealingwithOrganizationalStrength.Theywereawareofpoliciesinplaceandconscientiousof theirapplication. Recommendation: AnnuallyreviewprogressagainsteachStrategicPlangoal,andupdatetheStrategicPlanasneeded.Tieannual goalsandbudgetsmoredirectlytotheStrategicPlangoals. Standard2:CompliancewithLaws Thelandtrustfulfillsitslegalrequirementsasanonprofittaxexemptorganizationandcomplieswithalllaws.

 OurreviewandassessmentfoundthatSSRLTisinfullcompliancewiththisstandard. Recommendation: SSRLThasnotdevelopedapolicyregardingengagementinpublicpolicyadvocacy.Werecommendthatit developandadoptsuchapolicy. Standard3:BoardAccountability Thelandtrustboardactsethicallyinconductingtheaffairsoftheorganizationandcarriesouttheboardslegal andfinancialresponsibilitiesasrequiredbylaw. TheSSRLTBoardisclearaboutitsethicaldutiestotheorganization,andhasestablishedamissionwhichhas driventheworkofthelandtrustduringitsbriefhistory.TheBoardhasestablishedcleargoalsandinrecent yearsaniterativestrategicplantoguideprogramsandorganizationalgrowth. CurrentlytheBoardissmallerthanideal,andburnoutisevident.SincehiringthefirstExecutiveDirector threeyearsago,theBoardhaslargelyleftthedaytodayoperationstostaff,andhasnottransitionedboard workintoBoardDevelopmentorothergovernanceissuesaseffectivelyasitshould.Thestaffhasspenttime draftingmanypolicies,manyofwhichhavenotbeenreviewedoradoptedbytheBoard.Directorrecruitment haslaggeduntilveryrecently,andthereisnosystematicprogramforidentifyingandcultivatingpotential futureBoardmembers. ThereisafairlycomprehensiveBoardManualandastatementofcommitmentthatissignedbyevery DirectorupontheirelectiontotheBoard.NewDirectororientationiscursory,andevaluationofindividual DirectorsandtheBoardasawholehasneverbeenundertaken.Boardmemberrolesandresponsibilitiesare detailedinanoverlycomplexandlengthydocumentincludedinthemanual,butthisappearstobeageneric template,notcustomizedforSSRLT. Thesuiteoforganizationalpolicies,indraftandadoptedforms,providesverythoroughandclearguidanceon authoritiesdelegatedwithintheorganization. Recommendations: MovetoacommitteebasedBoardofDirectors. BuildtheBoardofDirectorstothemaximumnumberallowedbytheByLawsanddiversifygeographic representationontheBoard. Developandimplementcomprehensivesystemofboardorientation,ongoingtrainingandevaluation. Standard4:ConflictsofInterest Thelandtrusthaspoliciesandprocedurestoavoidormanagerealorperceivedconflictsofinterest. SSRLThasadoptedagoodpolicyonconflictsofinterestandisimplementingthatpolicy.Theyshould continuetotakestepstoavoidtheappearanceofundueinfluencebytheirmajorfunder,PacifiCorp. Standard5:Fundraising Theorganizationconductsfundraisingactivitiesinanethicalandresponsiblemanner. LegalandEthicalComplianceInouropinion,SSRLTappearstocomplywithallapplicablesolicitationlaws, limitsitsfundraisingcostsappropriately,hasmemberstowhomitisaccountable,andaccuratelyrepresents itselfinitsfundraisingmaterials. FundraisingProgramSSRLTreceivesmitigationfundingfromPacifiCorpaccordingtoalongtermagreement thatrunsthrough2034.Fundsfromthisagreementsupportlandacquisition,directstewardshipand monitoringcosts,stewardshipanddefenseendowmentfunds,andcurrentoperatingexpenses.Thesefunds dwarffundingfromanyothersinglesource.Perhapsforthisreason,fundraisingfromothersourceshasbeen seenasasetofactivitiesdisconnectedtospecificneedsandgoals. SSRLTdoeshaveagrowingmembership,fromwhichitreceivesmembershipduesandappealfunding. Membersalsocontributethroughtheirattendanceataspecialeventeachyear.Boardmembershavenot beenparticularlyinvolvedinfundraisingtodate,butthereisaclearunderstandingthatthisrepresentsa growtharea,andBoardmembersseemwillingandreadytotakeonalargerresponsibility.

SSRLThasgoodrecordkeepingpoliciesandpracticesinplace.Donorshaveindividualfilesinthecabinetand theorganizationhasinvestedinanewdatabasemanagementprogramwhichanexperiencedvolunteeris workingtopopulate. Recommendations: Clearlyidentifyfundraisinggoalsforoperations,projects,andendowment(forprojectsoutsidethePacifiCorp projectarea).Developfundraisingplansdesignedtomeettheseobjectives. Clearlysplitoutafundraisingbudgetfromthelargerorganizationalbudget,andtrackbudget/actualforthe BoardDonorRelationsCommittee. Standard6:FinancialandAssetManagement Theorganizationmanagesitsfinancesandassetsinaresponsibleandaccountableway. BudgetingandPlanningSSRLTcurrentlypreparesanannualplanandbudgetthatissubstantiallyderived fromthepreviousyearsplanandbudget.Aspreviouslystated,SSRLTiscurrentlyengagedinStrategic Planningandwillbasefutureannualplansandbudgetsonitsstrategicobjectivesoncetheplaniscompleted. AccountingInternalcontrols,financialreports,accountingprocedures,accountdescriptions,andinvestment policiesareallinplaceandwellorganized,butSSRLThasneverhadanauditorFinancialReviewperformed byaqualified,independentfinancialadvisor.Werecommendthatitgetone.ThefiscalyearisMarch February. SSRLThasitsaccountsformallypreparedbyathirdpartybookkeeper.Wedidnotethatthefinancial reporting(Quickbooks)appearedtobelimitedtotheoperationsaccounts,andthatthenetprofitreportedon theP&Lwesawwasslightlydifferentthanthatreportedonthebalancesheetforthesamemonth.The ExecutiveDirectorpreparesandkeepsaseparateandmorecomprehensivespreadsheetthattracksproject budgetsagainstactualexpenses. Wehavetwoconcernswiththesearrangements,bothofwhichcouldbesatisfiedwithaformalStatementof FinancialReviewand/oraudit.ThefirstisthattheBoarddoesnotappeartoeverseeasingle,comprehensive budgetfortheentireorganization.Itseesanoperationsbudget,anditseesprojectbudgets,butSSRLTdoes notappeartoconsolidatetheseaccountsintoasinglereportthattheBoardperiodicallyreviews. Second,inthespreadsheetreports,someexpenselineitemslistedat$0werenotedasDirectAnnual MonitoringExpensesreimbursedbyPacifiCorp.WhetherPacifiCorpisreimbursingtheseexpensesor payingthemdirectly,doingsomasksthetruecostsofdoingbusinessfromtheBoard.Webelievethesecosts shouldbelistedasactualcosts,thatPacifiCorpsreimbursementsshouldbelistedasrevenueorinkindas appropriate,andthattheBoardshouldhavearoleinformallyapprovingthem. Recommendations: Prepareaconsolidatedbudgetcoveringanticipatedexpensesfortheentireorganization,includingitemspaid forthroughPacifiCorpfundingandhavetheBoardformallyapproveiteveryyear.Werecommendthat operationscontinuetohaveitsowncolumn,separatedfromprojectexpenses,andwerecommendsimilarly splittingoutexpensesassociatedwithfundraising.Thecolumnsshouldbepresentedsotheyaddtothe consolidatedtotal. CommissionaformalauditorStatementofFinancialReviewassoonaspossible.Consultwiththefinancial advisorinvolvedspecificallyabouttheissueofaccountingforPacifiCorpexpenses. Pleasenotethatwearenotconcernedaboutthelegalityoftheaccounting,butmoresoabouttheBoards foreknowledgeandapprovaloftheexpenses. Standard7:Volunteers,StaffandConsultants Thelandtrusthasvolunteers,staffand/orconsultantswithappropriateskillsandinsufficientnumberstocarry outitsprograms. TheSSRLThashadsinceitsinceptionanongoingstaffingplanandvision.Theycurrentlyhaveoneandahalf staffpositions,andseveralveryinvolvedandactivevolunteers.Theyarealsoplanningfortheadditionofa parttimefundraisingposition,eitherasanadditiontocurrentstaffjobdutiesoranewparttimeposition.

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Thereisnoformalvolunteerrecruiting,trainingandevaluationprogram,buttheinformalprocesseshave resultedinkeyvolunteerswithcrucialskillsbecominganintegralpartofthedaytodayoperationsoftheland trust. Staffhaswrittenjobdescriptions.EvaluationoftheExecutiveDirectorhasnotbeenconsistentlydoneinthe past. SSRLTbudgetsforannualtrainingandeducationforBoardandstaffandtrainingopportunitiesaretaken advantageofregularly.TheBoardiscommittedtocontinuingeducationforitselfinordertomeetits responsibilities.TheSSRLTisanactivememberofregionalcoalitions,whichprovideanothermeansfor educationandsharinglessonslearnedamongorganizations. TheBoardhaseitherformallyorbydefaultdelegatedmostoftheoperationsoftheSSRLTtotheExecutive Director,includingseveralthingswhichwouldbebetterdonebytheBoarditself,suchaspolicydevelopment andreview.ThedegreeofcommunicationbacktotheBoardonprogressandactivitiesseemstofallshort; duringourdiscussionsessionwiththeBoarditbecameclearthatmostDirectorswerenotfullyinformed aboutSSRLTprogramactivitiesandgovernanceissues.Partofthedevelopmentofarobustcommittee structureshouldbethecreationofopenandactivelinesofcommunicationbetweenBoardandstaff. Recommendations: InstituteannualevaluationofExecutiveDirector,basedonannualworkplangoals. Ascommitteesbecomeactive,regularlyreviewassignedresponsibilitiesofstaff,Board,committeesand volunteerstoensurenothingisbeingmissedandthatworkloadsareappropriate. Instituteregularprogramofvolunteerrecruitment,trainingandrecognition,beingcarefulthatvolunteer managementdoesnotbecomeatimesinkforstaff. Standard8:EvaluatingandSelectingConservationProjects Thelandtrustcarefullyevaluatesandselectsitsconservationprojects. TheSSRLTisinthemiddleofacomprehensiveprocessofevaluatingconservationneedswithintheirseven countyserviceareaandidentifyingprioritiesamongthoseneeds.Oncethisevaluationandprioritization processiscomplete,theywillneedtorevisetheirexistingprojectselectioncriteriaandprocesstoreflect thosepriorities. TheavailabilityofsignificantfundingforprojectsfromPacifiCorphasmeantthatthemajorityofSSRLTs existingprojectsarelocatedinFranklinandCaribouCounties,wherePacifiCorphasitsenergyproduction facilities.Thelandtrusthasrecognizedthisimbalanceinpaststrategicplansandhassetagoalofcompleting atleastonevisible,significantprojectoutsideofthePacifiCorpfundedarea.Theyhavebeenpartially successfulinthisonemajorprojecthasbeencompletedinBannockCounty,butthelandownerhas requestedthatitnotbepublicized. Inselectingprojects,SSRLTisverycarefultoensurethattheyhavesufficientfundsforthetransactionandfor futurelandmanagementand/oreasementstewardshipneeds.Theyrefuseprojectswhereitisunclearwhere orwhenthesefundswillbefound. AllofSSRLTspoliciespertainingtolandprotectionareindraftform,notyetreviewedoradoptedbythe Board. SSRLTdoesnothaveapolicyonwhenorhowtheymightgetinvolvedinpublicpolicyadvocacywork,though theExecutiveDirectorhasbeenactiveinadvocacyatthestateandfederallevels,workingwithLTAon identifiedlegislativeandagencyissues. Recommendations: HavetheappropriateCommittee(s)finalizealllandprotectionpoliciesandpresenttothefullBoardforreview andadoption. HaveadiscussionattheBoardlevelaboutSSRLTsroleinpublicpolicyworkanddraftpolicytoguidethat workasappropriate. Onceconservationprioritizationworkisdone,reviseprojectselectioncriteriaandprojecttransaction processestobeconsistentwiththeprioritiesidentified.Therevisedchecklistandproceduredocuments shouldbeincludedwiththerelevantpoliciesintheBoardManual.

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 Standard9:EnsuringSoundTransactions Thelandtrustworksdiligentlytoseethateverylandandeasementtransactionislegally,ethically,andtechnically sound. Areviewofseveralprojectfiles,includingthemostrecentprojects,indicatesthatthelandtrustisdoinga goodjobofmeetingthecriteriaofthisstandard.Alltransactionsarereviewedbyqualifiedandindependent legalcounsel(althoughthatreviewshouldbebetterdocumentedinthefiles)andthelandtrustdoesnot providelegaladvicetolandowners.WeencourageSSRLTtoreviseitsstandardlandownerlettertomore clearlystatethatSSRLTcannotprovidelandownerswithlegaladviceandtorecommendtheyseek independentlegalandtaxadvice. SSRLTseasementsarewelldraftedandaretailoredtotheindividualcharacteristicsofeachproject.The organizationsrecordkeepingisexcellent;afireproofsafefortheretentionofessentialandoriginalrecordsis onorder.Thatsafeshouldbekeptoffsite.Thecombinationtothesafeshouldbeknownbymorethanone personandpassedontofutureleaders. Wenotedsomeminorinconsistenciesinsomefilesandpointedthoseouttostaff.Forexample,inonecase thefileindicatedtheeasementwasrecordedbeforeitwassigned. Landtitlesareproperlyinvestigatedanddocumented. Eachprojectfileneedstocontainarecordoftheboardsactionwhenitacceptedtheeasement.Wesuggesta formalboardresolutionbepreparedforeachnewproject,andthatacopygointheboardminutesaswellas theprojectfile.Theadoptionofsucharesolutionisanoccasionfortheboardtocelebratethesuccessofthe landtrustinworkingtoachieveitsmission;thisisacelebrationthatshouldnotbeoverlooked. Werecommendthatappraisalsbeincludedinthefilesofessentialandoriginaldocuments.Thesefilesshould alsoincludeIRSForms8283whenappropriate,feepropertylandinspectionreports,publicagencycontracts, andcontractsleasesrelativetolongtermlandmanagement. ThepublicbenefitsofSSRLTsfeeprojectsshouldbebetterdocumentedinthefiles.Forsomeprojects,itwas difficulttolearntherationaleforacquiringthelandwhenreviewingthefile.Thisissuemayberesolvedtoa greatextentonceconservationprioritizationiscompleteandprojectreviewdocumentsandproceduresare revisedtoreflectthosepriorities. Todate,SSRLThashadalandsurveydoneforeveryproject,eitherbecauseofrequirementsunderthe agreementwithPacifiCorporbecausethelandownerhaspaidforone.Theydonothaveapolicythat requiresasurveyforeveryproject,however. Recommendations: Includemorebackgroundmaterialinprojectfiles: o Documentationpertainingtoattorneyreview. o Boardresolutionauthorizingproject. o Publicbenefitdocumentation,ie.projectselectioncriteriaworksheets. ReviselandownerlettertoemphasizethatSSRLTcannotprovidelegaladviceandencouragelandownersto seekindependentlegalandtaxadvice. Standard10:TaxBenefits Thelandtrustworksdiligentlytoseethateverycharitablegiftoflandoreasementmeetsfederalandstatetaxlaw requirements. OurreviewindicatesthatSSRLTmeetsallofthecriteriaofthisstandard. Standard11:ConservationEasementStewardship Thelandtrusthasaprogramofresponsiblestewardshipofitseasements. SSRLThasauniquesituationinthatitslongtermagreementwithPacifiCorpassuresthattherewillbeavery adequateendowmentavailabletofundlongtermeasementmonitoringanddefenseforprojectsintheso

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calledActionArea.Thelandtrustwillneedtopayattentiontoassuringthatishasthenecessaryresources forprojectsinotherpartsofitsservicearea. Themostrecentbaselinedocumentationiswelldone,althougheachbaselinedocumentshouldincludea copyoftheeasementitself.Thedocumentationforsomeofthelandtrustsearlierconservationeasement projectsisnotaswelldoneandshouldbeupdated.Weseenorequirementorbenefittorecordingbaseline documents,andseveraldownsidestodoingso,includingcostandsomelossoflandownerconfidentiality. SSRLTregularlymonitorsitseasementsandmaintainsthemonitoringrecordsintheprojectfiles.We recommendthatthepolicybeslightlyrevisedtomakeitclearthateveryeasementwillbemonitoredatleast onceevery12months,ratherthanannually,andwerecommendthatboardmembersaccompanystaffon monitoringvisits,bothtoeducatethemselvesbetteraboutthelandtrustsworkandtohelpmaintainpositive relationshipswithlandowners. Thelandtrusthasdevelopedandtheboardisnowreviewingdraftpoliciesonconservationeasement amendmentandenforcement.Bothpolicesarethoroughandwellwrittenandshouldbeformallyadopted soon. Recommendations: Updateolderbaselinedocumentstoensuretheiraccuracyanddetailmatchesthatoflatterbaseline documents. Reviseeasementmonitoringpolicyandprocedurestoarticulatethatalleasementswillbemonitoredatleast onceeverytwelvemonths. Finalizeandadoptpoliciesoneasementamendmentandenforcement. Standard12:FeeLandStewardship Thelandtrusthasaprogramofresponsiblestewardshipforthelanditholdsinfeeforconservationpurposes. SSRLTpreparesalandmanagementplanforeachofitsfeetitleacquisitions,andhasadraftpolicydetailing thetimelinewithinwhichthoseplansaretobecompletedandwhattheyaretoinclude. Thelandtrustisactivelyengagedinmanagementandrestorationactivitiesatseveralofitsprojects,including feetitleandconservationeasements.Theseactivitiesaredocumentedinthefilesandareundertakenonly whereadequatefundingcanbeassured;forinstance,wevisitedastreamrestorationprojectonadjacent propertiesownedbyandundereasementheldbytheSSRLTwhicharebeingfundedbyPacifiCorp.

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